TMI Blog1993 (10) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... l Procedure for quashing further proceedings in the said C.C. No. 5 of 1990. 2. The respondent has filed the complaint against the petitioners and another for offences punishable under Section 9(1)(ii) of the Central Excises and Salt Act, 1944, read with Rules 9(2), 173Q and 210 of Central Excise Rules, 1944, for contravention of Rules 9(1), 52A, 53 and 173F of the said Rules, on the following allegations : On 24-4-1987, the officers of the Headquarters Preventive Unit, Coimbatore, made a surprise visit to the accused-company. In a stock challenge conducted by them, they found the stable fibre yarn weighing 16,633 kilograms in double cross reel form (DHCR). However, the yarn was entered in the statutory books as double hank plain reel (DH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared during the period from September 1984 to 4-3-1987 and imposing a fine of Rs. 1,25,000/- and a combined penalty of Rs. 1,00,000/-. 4. The accused-firm had indulged in the manufacture and clearance of DHCR yarn by misdeclaring the same as DHPR yarn and thus evaded payment of Central Excise duty and rendered themselves liable for punishment under Section 9(1)(ii) of the Central Excises and Salt Act, 1944, read with Rules 9(2), 173Q and 210 of Central Excise Rules, 1944, for contravention of Rules 9(1), 52A, 53 and 173F of the said Rules. 5. Mr. Jawahar Sundaram, representing Mr. T.R. Rajagopalan learned counsel on record for the petitioners, would submit that as against the adjudication made by the Collector of Central Excise, Coimba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have to decide the issues arising out of the criminal proceedings on the evidence let in before the Criminal Court independently." The learned Judge has further observed as follows :- "However, it may be that in an appropriate case the Criminal Court may adjourn or postpone the hearing of a criminal case in exercise of its discretionary power under Section 309 of the Criminal Procedure Code, if the disposal of any proceeding under the Act which has a hearing on the proceedings before it is imminant so that it may take also into consideration the order to be passed therein. Even here the discretion should be exercised judicially and in such a way as not to frustrate the object of the Criminal proceedings. There is no rigid rule which mak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions of Rules 9(1), 52A and 173F of Central Excise Rules, 1944, inasmuch as they had removed DHCR yarn without payment of duty under improper gate pass and maintained improper daily stock account." The penultimate paragraph, which is also relevant, reads as follows : "The complainant, therefore, states that the accused firm has indulged in manufacture and clearance of DHCR yarn by misdeclaring the same as DHPR yarn and thus evaded payment of Central Excise duty and thus rendered themselves liable for punishment under Section 9(1)(ii) of the Central Excises and Salt Act, 1944 ...." From the above, it would be clear that the adjudication made by the Collector has nothing to do with the criminal proceedings, which has been indep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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